Tax Laws Amendment (Stronger, Fairer, Simpler and Other Measures) Act 2012 (23 of 2012)

Schedule 4   Low income superannuation contribution

Superannuation (Government Co-contribution for Low Income Earners) Act 2003

3   At the end of subsection 14(1)

Add:

; and (d) any other information that:

(i) is held or was obtained by the Commissioner under or for the purposes of a taxation law (within the meaning of the Income Tax Assessment Act 1997); and

(ii) the Commissioner considers is reasonably necessary to make the determination.